{"id":6493,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/procesos-de-fusion-de-sociedades\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"procesos-de-fusion-de-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/procesos-de-fusion-de-sociedades\/","title":{"rendered":"Procesos de fusion de sociedades"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Rivero Menendez Jos\u00e9 Angel <\/strong><\/h2>\n<p>Las principales conclusiones a las que hemos llegado son las siguientes:  el balance de fusion no tiene ninguna utilidad practica, se debe admitir cualquier metodo de valoracion a efectos de calcular la valoracion de cange y la integracion por fusion es la causante del elevado porcentaje de fracasos en las fusiones. El trabajo se ha desarrollado de la siguiente forma:  en el capitulo i hacemos referencia a los grupos de sociedades, haciendo un analisis de sus caracteristicas economicas y de su regulacion en el ordenamiento juridico espa\u00f1ol. En el capitulo ii analizamos los aspectos juridicos mas relevantes por tener significacion economica. En el capitulo iii se efectua una discursion de aquellos factores que inciden en el proceso de fusion analizando los efectos sobre la misma considerando la causustica de la localizacion de las sociedades que se fusionan debido a la gran importancia de estas fusiones como consecuencia de la integracion en la union europea.  en el capitulo iv nos ocupamos de los aspectos contables que nos parecen mas peculiares en las operaciones de fusion, sin olvidar los efectos fiscales que se pueden producir en este tipo de operaciones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Procesos de fusion de sociedades<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Procesos de fusion de sociedades <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Rivero Menendez Jos\u00e9 Angel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Antonio Prado Martin<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Lopez Moreno Marcial Jes\u00fas <\/li>\n<li>Pedro Luengo   Mulet (vocal)<\/li>\n<li>Jos\u00e9 Luis Sanchez-fernandez Valderrama (vocal)<\/li>\n<li> Castellano Rios Jos\u00e9 M. (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rivero Menendez Jos\u00e9 Angel Las principales conclusiones a las que hemos llegado son las siguientes: el balance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,9857,1697,2825],"tags":[24250,18579,3466,749,5837,24249],"class_list":["post-6493","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-concentracion-economica","category-contabilidad-economica","category-organizacion-industrial-y-sector-publico","tag-antonio-prado-martin","tag-castellano-rios-jose-m","tag-jose-luis-sanchez-fernandez-valderrama","tag-lopez-moreno-marcial-jesus","tag-pedro-luengo-mulet","tag-rivero-menendez-jose-angel"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/6493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=6493"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/6493\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=6493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=6493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=6493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}